Provisional GST Attachment Invalid After One Year: Delhi High Court

Advertisement Kanta Food Product Vs Union of India And Ors (Delhi High Court) The Delhi High Court, in the matter of M/s Kanta Food Product v. Union of India & Ors., addressed a petition filed under Articles 226 and 227 of the Constitution of India challenging the continued provisional attachment of the petitioner’s bank account by the Directorate General of Goods and Services Tax Intelligence (DGGI), Gurugram Zonal Unit. The core issue before the Court was the permissible duration of a provisional attachment order under the Central Goods and Service Tax Act, 2017 (CGST Act). Backgro...